TMI Blog2012 (11) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... f shredded heavy melting scrap - pre-shipment certificate was not produced and in the second case, the requirement of shredding has been fulfilled - appellant has suffered heavy demurrage charges, a lenient view is called for - redemption fine and penalty imposed on the Heavy Melting Scrap reduced - Customs Appeal Nos. 150 & 151 of 2011 - - - Dated:- 24-2-2012 - Shri B.S.V. Murthy, J. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince for both the consignments the appellants had suffered heavy demurrage charges. 3. The learned Commissioner (AR) submits that the redemption fine and penalty imposed in both cases at roughly 15% which is reasonable. 4. I have considered the submissions made by both sides. In both the cases, pre-shipment certificate was not produced and in the second case, the requirement of shredding has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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